Exercise 24-3 Sweet Company is involved in four separate industries. The following information is available for each of the four industries.

Operating Segment Total Revenue Operating Profit (Loss) Identifiable Assets

W $57,014 $15,710 $160,428

X 9,820 2,450 80,214

Y 24,575 (3,090) 19,362

Z 6,891 1,130 16,596

$98,300 $16,200 $276,600

Determine which of the operating segments are reportable based on the:

Reportable Segments

(a) Revenue test. __________________

(b) Operating profit (loss) test. ________________

(c) Identifiable assets test. _________________